 | United States. Internal Revenue Service - 1968 - 1034 lapas
...the District of Columbia ; and (11) The term "French corporation" or "corporation of France" means any body corporate or any entity which is treated as a body corporate under French tax law, which is resident within France for French tax purposes. (e) The term "competent... | |
 | United States. Internal Revenue Service - 1976 - 624 lapas
...purposes; and (ii) The term "Icelandic corporation" or "corporation of Iceland" means a corporation or any entity which is treated as a body corporate for tax purposes under the laws of Iceland and is created or organized under the laws of Iceland. (f) The term "competent... | |
 | United States. Internal Revenue Service - 1977
...person in that capacity is subject to United States tax as the income of a resident. (i) The terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise... | |
 | Hans Jörg Geiser, Pamela Alleyne, Carroll Gajraj - 1976 - 298 lapas
...Article 3 Definitions 1. In this Agreement, unless the context otherwise requires — "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; "competent authority" means the Minister of Finance or his authorised representative; "enterprise of... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 lapas
...corporation for United States tax purposes. The term "Moroccan corporation" or "corporation of Morocco" means any body corporate or any -entity which is treated as a body corporate under Moroccan tax law and which is a resident of Morocco for Moroccan tax purposes. Morocco considers... | |
 | 1987 - 948 lapas
...partnership, a company, an estate, a trust, and any other body of persons; (e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean... | |
 | United States. Congress. Joint Committee on Taxation - 1984 - 68 lapas
...includes an individual, an estate or trust, a company and any other body of persons. A "company" is any body corporate or any entity which is treated as a body corporate for tax purposes. The Canadian competent authority is the Minister of National Revenue or his authorized representative.... | |
 | United States. Congress. Joint Committee on Taxation - 1984 - 26 lapas
...subsoil. Thus, when used in a geographical sense, the term includes the continental shelf. The terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, respectively, an enterprise carried on by a domiciliary of one country and an enterprise carried... | |
 | 1985 - 68 lapas
...provides that the term also includes an estate or a trust. A 'company" is any body corporate or any other entity which is treated as a body corporate for tax purposes. An enterprise of a country is defined as an enterprise carried on by a resident of that country. Although the treaty does... | |
 | 1990 - 100 lapas
...that the term "person" also includes an estate or trust and any other body of persons. A "company" is any body corporate or any entity which is treated...body corporate for tax purposes. An enterprise of a country is defined as an enterprise carried on by a resident of that country. The treaty does not define... | |
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... means any body corporate or any entity which is treated as a body corporate for tax purposes; f) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State... 
